124 Herd basis elections
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Elections

124  Herd basis elections

(1)     A herd basis election must specify the class of production herd to which it relates.

(2)     A herd basis election must be made—

(a)     on or before the first anniversary of the normal self-assessment filing date for the tax year in which the first relevant period of account ends, or

(b)     if that is the tax year in which the farmer starts to carry on the

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